Glossary for Database

Certificate Number

the unique number assigned to the licensee when their certificate of qualification is issued by the Board.

Date of Original Certification

the date the CPA certificate was issued to the licensee.

Expiration Date

the date through which the CPA certificate is valid.

Address

the address the individual or CPA firm has designated as the address to which the Board should send all correspondence.

CPE Carryforward

the number of CPE credits the licensee has carried over to the next calendar year (maximum of 1,000 minutes/20 hours).

License Status

Active

when used to refer to the status of a person, describes a person who possesses a North Carolina certificate of qualification and who has not otherwise been granted inactive status;

CPA-retired

when used to refer to the status of a person, describes a person who has requested to use the title CPA-retired and confirms they will not perform any of the services listed in 21 NCAC 08A .0307(a)(2).  Prohibited services include, but are not limited to, tax preparation, bookkeeping, auditing, or consulting work.  There is a limited exception that allows them to prepare tax returns for themselves and their immediate family members without compensation, and they may prepare tax returns through public service programs, without compensation, such as the Volunteer Income Tax Assistance (VITA) program. They may not hold themselves out as a certified public accountant; however, they may use the title “CPA-retired.” They further consent to the continued regulatory authority of the Board.

Forfeited

a person whose North Carolina certificate of qualification has been returned by the Board under conditions imposed by 21 NCAC 08G .0406(b)(2), 08J .0101(c), or a Consent Order.

Inactive

when used to refer to the status of a person, describes a person who has requested inactive status and has been approved by the Board and who does not use the title certified public accountant, nor do they allow anyone to refer to them as a certified public accountant, and neither they nor anyone else refers to them in any representation as described in Rule .0308(b) of this Section;

Probation

a person who possesses a North Carolina certificate of qualification under conditions imposed by the Board.

Revoked

a person whose North Carolina certificate of qualification has been permanently removed or for a specific time under a discipline imposed by the Board.

Surrendered

a person whose North Carolina certificate of qualification has been surrendered for a period of time under a Consent Order with the Board.

Suspended

a person whose North Carolina certificate of qualification has been revoked for a specific period of time under conditions imposed by 21 NCAC 08J .0111(3) or under a discipline imposed by the Board.

Voluntary Surrender

a person whose North Carolina certificate of qualification has been voluntarily surrendered by a Consent Order with the Board.

For an explanation of other certificate statuses, please contact the Board’s Staff Attorney.